Tax exemption power allows government to exempt goods or services by notification or special order, limiting supplier collection. The Government may, on the Council's recommendation and in the public interest, exempt specified goods or services wholly or partly by notification or by special order in exceptional cases, and may insert clarifying explanations within one year that operate as part of the original instrument. Central Government notifications under the corresponding central provision are deemed to be issued under this Act. Where an exemption is absolute, the registered supplier must not collect tax beyond the effective rate on those supplies.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax exemption power allows government to exempt goods or services by notification or special order, limiting supplier collection.
The Government may, on the Council's recommendation and in the public interest, exempt specified goods or services wholly or partly by notification or by special order in exceptional cases, and may insert clarifying explanations within one year that operate as part of the original instrument. Central Government notifications under the corresponding central provision are deemed to be issued under this Act. Where an exemption is absolute, the registered supplier must not collect tax beyond the effective rate on those supplies.
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